Ronald Andry, the controller of Kasey Industries, is very popular. He is easygoing and does not offend anybody. To develop the company’s most recent budget, Mr. Andry first asked all department managers to prepare their own budgets. He then added together the totals from the department budgets to produce the company budget. When Tracey Kasey, Kasey’s president, reviewed the company budget, she sighed and asked, “Is our company a charitable organization?”

Required
Write a brief memo describing deficiencies in the budgeting process and suggesting improvements.